A person who, in purported compliance with a requirement imposed under section 447 to provide an explanation or make a statement, provides or makes an explanation or statement which he knows to be false in a material particular or recklessly provides or makes an explanation or statement which is so false, is guilty of an offence and liable to imprisonment or a fine, or both.
[F1Sections 732 (restriction on prosecutions), 733 (liability of individuals for corporate default) and 734 (criminal proceedings against unincorporated bodies) apply to this offence.]
Textual Amendments
F1S. 451: sentence substituted by Companies Act 1989 (c. 40, SIF 27), ss. 67, 213(2)
Modifications etc. (not altering text)
C1S. 451 extended (with modifications) by S.I. 1989/638, regs. 18, 21, Sch. 4 para. 11
C2S. 451 applied (with modifications) (6.4.2001) by S.I. 2001/1090, reg. 4, Sch. 2 Pt. I